Regulation 50 Joint and several liability notices: notifications and applications to revokeI1
United Kingdom
A notification made by R under paragraph 13(1) of Schedule 9 must—
be made in writing in a form and manner prescribed by the Commissioners; and
include the following information—
an explanation of why the revocation is appropriate and, in particular, why paragraph 10(2)(a) or (3)(a) of Schedule 9 do not apply, or have ceased to apply, to R; and
if relevant, the day on which either of those paragraphs ceased to apply to R.
An application made by P under paragraph 14(1) of Schedule 9 must—
be made in writing in a form and manner prescribed by the Commissioners; and
include an explanation of why the revocation is appropriate and, in particular, why the conditions in paragraph 10(2) or (3) of Schedule 9 do not apply to R —
in relation to anything done or not done by P; or
in relation to the intention of P.
An officer of HMRC may by notice in writing require P or R—
to provide information; or
to produce a document,
if the information or document is reasonably required by the Commissioners for the purposes of determining whether a revocation of a joint and several liability notice is appropriate.